Current Script:
#!/usr/perl/5.8.8/bin/perl -w
use strict;
use DBI;


my $db = DBI->connect( "dbi:Oracle:*****", "*****", "******" )
    || die( $DBI::errstr . "\n" );
$db->{AutoCommit}    = 0;
$db->{RaiseError}    = 1;
$db->{ora_check_sql} = 0;
$db->{RowCacheSize}  = 16;
my $SEL = "SELECT  number,id,status FROM info where status in ('I,D')";
my $sth = $db->prepare($SEL);
$sth->execute();

while ( my @row = $sth->fetchrow_array() ) {
    foreach (@row) {
        $_ = "\t" if !defined($_);
        print "$_\t";
    }
   print "\n";
}

END {
    $db->disconnect if defined($db);
}

current output:

number     Id                status
HDF0008    89456R       I
HDF0009    34567R      D


Files:  c:\Documents and Settings\user\Files

HDF0009 -> 34567R -> folder1 , folder2 ....
HDF0008 -> 89456R -> folder1 , folder2....

  DIR  ->  Subdirectory ->  older1 , folder2....